{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2368.17","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2368.17","heading":"Revenue and taxation – Y.M.C.A. Youth and Government","body":"program.\n\nA. Each state individual income tax return form for tax year\n\n2021 and subsequent tax years, and each state corporate tax return\n\nform for tax year 2021 and subsequent tax years, shall contain a\n\nprovision to allow a donation from a tax refund for the benefit of\n\nthe Oklahoma chapter of the Y.M.C.A. Youth and Government program.\n\nPursuant to Section 2368.18 of this title, all income tax checkoffs\n\nprovided for in state statute shall expire four (4) years after\n\nenactment, unless reauthorized by the Legislature.\n\nB. Except as otherwise provided for in this section, all monies\n\ngenerated pursuant to subsection A of this section shall be paid to\n\nthe State Treasurer by the Oklahoma Tax Commission and placed to the\n\ncredit of the Oklahoma Youth and Government Revolving Fund created\n\nin subsection C of this section.\n\nC. There is hereby created in the State Treasury a revolving\n\nfund to be designated the “Oklahoma Youth and Government Revolving\n\nFund” administered by the State Department of Education. The fund\n\nshall be a continuing fund, not subject to fiscal year limitations,\n\nand shall consist of all the monies received by the State Department\n\nof Education pursuant to the provisions of subsection A of this\n\nsection. All monies accruing to the credit of the fund are\n\nappropriated and may be budgeted and expended by the State\n\nDepartment of Education at the beginning of each fiscal year for the\n\npurpose of providing grants to the Oklahoma chapter of the Y.M.C.A.\n\nYouth and Government program for purposes of educating young people\n\nregarding government and the legislative process. Expenditures from\n\nthe fund shall be made upon warrants issued by the State Treasurer\n\nagainst claims filed as prescribed by law with the Director of the\n\nOffice of Management and Enterprise Services for approval and\n\npayment.\n\nD. If a taxpayer makes a donation pursuant to subsection A of\n\nthis section in error, such taxpayer may file a claim for a refund\n\nat any time within three (3) years from the due date of the tax\n\nreturn. Such claims shall be filed pursuant to the provisions of\n\nSection 2373 of this title. Prior to the apportionment set forth in\n\nthis section, an amount equal to the total amount of refunds made\n\npursuant to this subsection during any one (1) year shall be\n\ndeducted from the total donations received pursuant to this section\n\nduring the following year and such amount deducted shall be paid to\n\nthe State Treasurer and placed to the credit of the Income Tax\n\nWithholding Refund Account.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"f877f2a908a198dc89ef42ad110c092b00dbc12cd52b97d031564f05f558b96b","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2368.16","next":"us-ok/okla.-stat.-tit.-68-68-2368.18"},"notice":"GroundRules: Original legal text. Not legal advice."}